EIN: 592139553
UEI: WCC3Q7RY1HK9
Audit also covers 2 related EINs: 560530240, 590530240 · unlinked EINs have no separate FAC filing
Audited by: Brown, Edwards, and Company LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 27, 2026 (8 days ago).
What is a management decision? →FAC accepted this audit on July 23, 2025 — management decision was due January 23, 2026.
A sample of twenty-six students were tested for timely distribution of federal student aid funds. Aid was distributed more than three business days after funds were received from ED for all students tested. Cause: Lack of controls over cash management. Effect: Excess federal cash retained by the institution. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University implement appropriate training regarding compliance regulations into the employee onboarding process and thereafter for applicable employees. In addition, we recommend the University implements timely review procedures to ensure that any overdrawn funds are returned within the tolerance period. Management Response: The University acknowledges the deficiency in the timely disbursement of Title IV funds and has taken immediate corrective action to strengthen cash management controls. Specifically, the Financial Aid Office and the Business Office collaborated to revise internal procedures to ensure that federal funds are disbursed within three business days of receipt from the U.S. Department of Education. Effective 7/16/2025, a new standard operating procedure (SOP) was implemented, which includes: 1) Weekly reconciliation between Campus Anyware and G5 drawdowns to track the timing of funds received and disbursed. 2) Mandatory compliance training on federal cash management regulations for all financial aid and student accounts staff, both during onboarding and annually thereafter. 3) Monthly internal audits to review disbursement timelines and identify exceptions. Additionally, any funds inadvertently held beyond the three-day window are now promptly returned to G5 within the regulatory tolerance period.
Show full finding ▾Hide full finding ▴2024-003 – Cash Management (Significant Deficiency) Department of Education, SFA Cluster, Cash Management Criteria: In accordance with 34 CFR 668.164, an institution submits a drawdown request for funds utilizing ED’s electronic grants management system that may not exceed the amount of funds needed to make immediate disbursements to eligible students and parents. The institution must disburse the requested funds as soon as administratively possible, but no later than three business days following receipt of those funds from ED. Any funds not disbursed by the end of the third business day are considered excess cash. Condition: A sample of twenty-six students were tested for timely distribution of federal student aid funds. Aid was distributed more than three business days after funds were received from ED for all students tested. Cause: Lack of controls over cash management. Effect: Excess federal cash retained by the institution. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University implement appropriate training regarding compliance regulations into the employee onboarding process and thereafter for applicable employees. In addition, we recommend the University implements timely review procedures to ensure that any overdrawn funds are returned within the tolerance period. Management Response: The University acknowledges the deficiency in the timely disbursement of Title IV funds and has taken immediate corrective action to strengthen cash management controls. Specifically, the Financial Aid Office and the Business Office collaborated to revise internal procedures to ensure that federal funds are disbursed within three business days of receipt from the U.S. Department of Education. Effective 7/16/2025, a new standard operating procedure (SOP) was implemented, which includes: 1) Weekly reconciliation between Campus Anyware and G5 drawdowns to track the timing of funds received and disbursed. 2) Mandatory compliance training on federal cash management regulations for all financial aid and student accounts staff, both during onboarding and annually thereafter. 3) Monthly internal audits to review disbursement timelines and identify exceptions. Additionally, any funds inadvertently held beyond the three-day window are now promptly returned to G5 within the regulatory tolerance period.
2024-003 – Cash Management (Significant Deficiency) Department of Education, SFA Cluster, Cash Management Criteria: In accordance with 34 CFR 668.164, an institution submits a drawdown request for funds utilizing ED’s electronic grants management system that may not exceed the amount of funds needed to make immediate disbursements to eligible students and parents. The institution must disburse the requested funds as soon as administratively possible, but no later than three business days following receipt of those funds from ED. Any funds not disbursed by the end of the third business day are considered excess cash. Condition: A sample of twenty-six students were tested for timely distribution of federal student aid funds. Aid was distributed more than three business days after funds were received from ED for all students tested. Cause: Lack of controls over cash management. Effect: Excess federal cash retained by the institution. Recommendation: We recommend the University implement appropriate training regarding compliance regulations into the employee onboarding process and thereafter for applicable employees. In addition, we recommend the University implements timely review procedures to ensure that any overdrawn funds are returned within the tolerance period. Action Taken: The University acknowledges the deficiency in the timely disbursement of Title IV funds and has taken immediate corrective action to strengthen cash management controls. Specifically, the Financial Aid Office and the Business Office collaborated to revise internal procedures to ensure that federal funds are disbursed within three business days of receipt from the U.S. Department of Education. Effective 7/16/2025, a new standard operating procedure (SOP) was implemented, which includes: 1) Weekly reconciliation between Campus Anyware and G5 drawdowns to track the timing of funds received and disbursed. 2) Mandatory compliance training on federal cash management regulations for all financial aid and student accounts staff, both during onboarding and annually thereafter. 3) Monthly internal audits to review disbursement timelines and identify exceptions. Additionally, any funds inadvertently held beyond the three-day window are now promptly returned to G5 within the regulatory tolerance period. Responsible Party and contact information: Triniti Lee – Financial Aid Processor, Leetk2@webber.edu, Adhley Neal – Business Office Processor, nealad@webber.edu. Expected Date of Correction: 8/1/2025
Our review of 26 student files disclosed that one student was placed on academic probation after fall 2023 semester and received Pell for spring 2024 semester. The student did not meet satisfactory academic progress standards at the end of spring 2024 semester, however, the student received Pell for summer semester 2024. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University review and update its policies to ensure that the University’s Satisfactory Academic Progress policy is enforced. Management Response: The University acknowledges the oversight in the enforcement of its Satisfactory Academic Progress (SAP) policy and has taken corrective action to address the deficiency. Specifically, the Financial Aid Office has conducted a comprehensive review of SAP monitoring procedures to ensure full compliance with federal regulations under 34 CFR 668.34. Corrective steps taken include: 1) Policy Clarification and Staff Training: The SAP policy has been reviewed and clarified to emphasize the requirement that a student failing to meet SAP after one payment period on financial aid probation is no longer eligible for Title IV funds unless they meet the conditions of an approved academic plan. Targeted training was delivered to financial aid counselors and compliance staff to reinforce correct application of SAP policies and documentation protocols. 2) Automated SAP Compliance Flag: An automated flag has been integrated into the student information system to alert staff when a student has reached the end of a probation period. This flag prevents Title IV disbursement until a manual review confirms eligibility based on SAP or academic plan compliance. 3)Ongoing Monitoring and Quality Assurance: At the conclusion of each academic term, the University runs comprehensive SAP reports to identify all students who have either regained eligibility, remained on SAP, or have newly been placed on SAP status. The student information system is configured to automatically flag these students and restrict Title IV disbursements through system-based controls in the auto-packaging process, thereby preventing ineligible aid disbursements and ensuring compliance with federal regulations.
Show full finding ▾Hide full finding ▴2024-004 –Satisfactory Academic Progress Policy (Significant Deficiency) Department of Education, SFA Cluster, Eligibility Criteria: In accordance with 34 CFR 668.34(a), an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under Title IV, HEA programs. A student placed on academic probation may receive Title IV, HEA program funds for one payment period. At the end of one payment period on financial aid probation, the student must meet the institution's satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further Title IV, HEA program funds. Condition: Our review of 26 student files disclosed that one student was placed on academic probation after fall 2023 semester and received Pell for spring 2024 semester. The student did not meet satisfactory academic progress standards at the end of spring 2024 semester, however, the student received Pell for summer semester 2024. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University review and update its policies to ensure that the University’s Satisfactory Academic Progress policy is enforced. Management Response: The University acknowledges the oversight in the enforcement of its Satisfactory Academic Progress (SAP) policy and has taken corrective action to address the deficiency. Specifically, the Financial Aid Office has conducted a comprehensive review of SAP monitoring procedures to ensure full compliance with federal regulations under 34 CFR 668.34. Corrective steps taken include: 1) Policy Clarification and Staff Training: The SAP policy has been reviewed and clarified to emphasize the requirement that a student failing to meet SAP after one payment period on financial aid probation is no longer eligible for Title IV funds unless they meet the conditions of an approved academic plan. Targeted training was delivered to financial aid counselors and compliance staff to reinforce correct application of SAP policies and documentation protocols. 2) Automated SAP Compliance Flag: An automated flag has been integrated into the student information system to alert staff when a student has reached the end of a probation period. This flag prevents Title IV disbursement until a manual review confirms eligibility based on SAP or academic plan compliance. 3)Ongoing Monitoring and Quality Assurance: At the conclusion of each academic term, the University runs comprehensive SAP reports to identify all students who have either regained eligibility, remained on SAP, or have newly been placed on SAP status. The student information system is configured to automatically flag these students and restrict Title IV disbursements through system-based controls in the auto-packaging process, thereby preventing ineligible aid disbursements and ensuring compliance with federal regulations.
2024-004 –Satisfactory Academic Progress Policy (Significant Deficiency) Department of Education, SFA Cluster, Eligibility Criteria: In accordance with 34 CFR 668.34(a), an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under Title IV, HEA programs. A student placed on academic probation may receive Title IV, HEA program funds for one payment period. At the end of one payment period on financial aid probation, the student must meet the institution's satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further Title IV, HEA program funds. Condition: Our review of 26 student files disclosed that one student was placed on academic probation after fall 2023 semester and received Pell for spring 2024 semester. The student did not meet satisfactory academic progress standards at the end of spring 2024 semester, however, the student received Pell for summer semester 2024. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Recommendation: We recommend the University review and update its policies to ensure that the University’s Satisfactory Academic Progress policy is enforced. Management Response: The University acknowledges the oversight in the enforcement of its Satisfactory Academic Progress (SAP) policy and has taken corrective action to address the deficiency. Specifically, the Financial Aid Office has conducted a comprehensive review of SAP monitoring procedures to ensure full compliance with federal regulations under 34 CFR 668.34. Corrective steps taken include: 1) Policy Clarification and Staff Training: The SAP policy has been reviewed and clarified to emphasize the requirement that a student failing to meet SAP after one payment period on financial aid probation is no longer eligible for Title IV funds unless they meet the conditions of an approved academic plan. Targeted training was delivered to financial aid counselors and compliance staff to reinforce correct application of SAP policies and documentation protocols. 2) Automated SAP Compliance Flag: An automated flag has been integrated into the student information system to alert staff when a student has reached the end of a probation period. This flag prevents Title IV disbursement until a manual review confirms eligibility based on SAP or academic plan compliance. 3)Ongoing Monitoring and Quality Assurance: At the conclusion of each academic term, the University runs comprehensive SAP reports to identify all students who have either regained eligibility, remained on SAP, or have newly been placed on SAP status. The student information system is configured to automatically flag these students and restrict Title IV disbursements through system-based controls in the auto-packaging process, thereby preventing ineligible aid disbursements and ensuring compliance with federal regulations. Responsible Party and contact information: Pamela Denton - Financial Aid Counselor, dentonpe@webber.edu, Trinity Lee – Financial Aid Processor, Leetk2@webber.edu. Expected Date of Correction: 8/1/2025
Of 26 students tested for eligibility, one student received Title IV, HEA program assistance for a semester that the student was not enrolled in. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Repeat Finding from a Prior Year: This is a repeat of findings 2023-001 and 2022-001. Recommendation: We recommend the University review and update its procedures to ensure that Title IV funds are awarded properly. Management Response: The University acknowledges the over-award of Title IV funds due to disbursement for a student who was not enrolled during the term in question. In response, the University has strengthened its internal controls to ensure that federal aid is awarded and disbursed only to students who meet all eligibility criteria as outlined in 34 CFR 668.32. Corrective actions taken include: 1) System Validation Enhancements: The student information system has been updated to include enhanced enrollment validation checks before the release of Title IV funds. Title IV disbursements are now restricted to students with confirmed active enrollment in eligible programs for the applicable term. This is enforced through automated disbursement blocks that are triggered when enrollment data is missing or inconsistent. 2) Pre-Disbursement Review Process: A pre-disbursement verification step has been implemented, requiring financial aid staff to confirm active enrollment statuses before releasing funds. 3) Staff Training: Targeted training has been provided to financial aid staff on Title IV enrollment eligibility requirements.
Show full finding ▾Hide full finding ▴2024-005 – Over Award of Federal Pell Grant Program Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: In accordance with 34 CFR 668.32, a student is eligible to receive Title IV, HEA program assistance if the student meets all of the requirements in 34 CFR 668.32 paragraphs (a) through (m). 34 CFR 668.32(a)(1)(i) requires the student to be a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Condition: Of 26 students tested for eligibility, one student received Title IV, HEA program assistance for a semester that the student was not enrolled in. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Repeat Finding from a Prior Year: This is a repeat of findings 2023-001 and 2022-001. Recommendation: We recommend the University review and update its procedures to ensure that Title IV funds are awarded properly. Management Response: The University acknowledges the over-award of Title IV funds due to disbursement for a student who was not enrolled during the term in question. In response, the University has strengthened its internal controls to ensure that federal aid is awarded and disbursed only to students who meet all eligibility criteria as outlined in 34 CFR 668.32. Corrective actions taken include: 1) System Validation Enhancements: The student information system has been updated to include enhanced enrollment validation checks before the release of Title IV funds. Title IV disbursements are now restricted to students with confirmed active enrollment in eligible programs for the applicable term. This is enforced through automated disbursement blocks that are triggered when enrollment data is missing or inconsistent. 2) Pre-Disbursement Review Process: A pre-disbursement verification step has been implemented, requiring financial aid staff to confirm active enrollment statuses before releasing funds. 3) Staff Training: Targeted training has been provided to financial aid staff on Title IV enrollment eligibility requirements.
2024-005 – Over Award of Federal Pell Grant Program Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: In accordance with 34 CFR 668.32, a student is eligible to receive Title IV, HEA program assistance if the student meets all of the requirements in 34 CFR 668.32 paragraphs (a) through (m). 34 CFR 668.32(a)(1)(i) requires the student to be a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Condition: Of 26 students tested for eligibility, one student received Title IV, HEA program assistance for a semester that the student was not enrolled in. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Recommendation: We recommend the University review and update its procedures to ensure that Title IV funds are awarded properly. Management Response: The University acknowledges the over-award of Title IV funds due to disbursement for a student who was not enrolled during the term in question. In response, the University has strengthened its internal controls to ensure that federal aid is awarded and disbursed only to students who meet all eligibility criteria as outlined in 34 CFR 668.32. Corrective actions taken include: 1) System Validation Enhancements: The student information system has been updated to include enhanced enrollment validation checks before the release of Title IV funds. Title IV disbursements are now restricted to students with confirmed active enrollment in eligible programs for the applicable term. This is enforced through automated disbursement blocks that are triggered when enrollment data is missing or inconsistent. 2) Pre-Disbursement Review Process: A pre-disbursement verification step has been implemented, requiring financial aid staff to confirm active enrollment statuses before releasing funds. 3) Staff Training: Targeted training has been provided to financial aid staff on Title IV enrollment eligibility requirements. Responsible Party and contact information: Triniti Lee – Financial Aid Processor, Leetk2@webber.edu. Expected Date of Correction: 8/1/2025
2023-001
From a population of 163 students that officially or unofficially withdrew, we tested nineteen students and noted that documentation of the last date of attendance could not be provided for six students that unofficially withdrew and six students that officially withdrew. Cause: Controls are not functioning properly. Effect: Since documentation of the last date of attendance could not be provided, it could not be determined whether students that unofficially withdrew attended through the end of the period or students that officially withdrew had the correct date of last attendance. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University implement a policy to document the last date of attendance for students that unofficially withdrawal. In addition, we recommend the University maintain student-initiated withdrawal documentation for students that officially withdrawal. Management Response: The University acknowledges the deficiency in documenting the last dates of attendance for students who withdrew and has taken corrective actions to strengthen compliance with 34 CFR 668.22(c). To address this issue, the following steps have been implemented: 1)Revised Withdrawal Procedures: The University has formalized and updated its withdrawal procedures to require consistent documentation of the last date of attendance at an academically related activity for both official and unofficial withdrawals. Faculty are now required to report the last date a student participated in an academically related activity when submitting final grades or withdrawal notifications. 2) Mandatory Faculty Participation: Training will be provided to faculty and department chairs, emphasizing the importance of recording the last date of attendance for all students who cease attendance. The Registrar’s Office will incorporate this requirement into end-of-term processes and will enforce compliance before grade submission is finalized. 3) Retention of Student-Initiated Withdrawal Forms: A centralized and secure repository has been implemented to retain all student-initiated withdrawal requests. The Registrar’s Office is now responsible for maintaining this documentation and conducting periodic audits to ensure proper archiving. 4) Ongoing Monitoring: The Financial Aid and Registrar’s Offices will initiate a joint term-by-term reconciliation process to identify discrepancies in withdrawal reporting and verify the completeness of documentation.
Show full finding ▾Hide full finding ▴2023-006 – Last Date of Attendance at an Academically Related Activity (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the institution, in writing or orally, of his or her intent to withdrawal; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; or (4-6) other special circumstances as documented by the institution. An institution that is not required to take attendance at an academically related activity may use, as the withdrawal date, the last date of attendance at an academically related activity as documented by the institution (34 CFR 668.22(c)). Condition: From a population of 163 students that officially or unofficially withdrew, we tested nineteen students and noted that documentation of the last date of attendance could not be provided for six students that unofficially withdrew and six students that officially withdrew. Cause: Controls are not functioning properly. Effect: Since documentation of the last date of attendance could not be provided, it could not be determined whether students that unofficially withdrew attended through the end of the period or students that officially withdrew had the correct date of last attendance. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University implement a policy to document the last date of attendance for students that unofficially withdrawal. In addition, we recommend the University maintain student-initiated withdrawal documentation for students that officially withdrawal. Management Response: The University acknowledges the deficiency in documenting the last dates of attendance for students who withdrew and has taken corrective actions to strengthen compliance with 34 CFR 668.22(c). To address this issue, the following steps have been implemented: 1)Revised Withdrawal Procedures: The University has formalized and updated its withdrawal procedures to require consistent documentation of the last date of attendance at an academically related activity for both official and unofficial withdrawals. Faculty are now required to report the last date a student participated in an academically related activity when submitting final grades or withdrawal notifications. 2) Mandatory Faculty Participation: Training will be provided to faculty and department chairs, emphasizing the importance of recording the last date of attendance for all students who cease attendance. The Registrar’s Office will incorporate this requirement into end-of-term processes and will enforce compliance before grade submission is finalized. 3) Retention of Student-Initiated Withdrawal Forms: A centralized and secure repository has been implemented to retain all student-initiated withdrawal requests. The Registrar’s Office is now responsible for maintaining this documentation and conducting periodic audits to ensure proper archiving. 4) Ongoing Monitoring: The Financial Aid and Registrar’s Offices will initiate a joint term-by-term reconciliation process to identify discrepancies in withdrawal reporting and verify the completeness of documentation.
2023-006 – Last Date of Attendance at an Academically Related Activity (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the institution, in writing or orally, of his or her intent to withdrawal; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; or (4-6) other special circumstances as documented by the institution. An institution that is not required to take attendance at an academically related activity may use, as the withdrawal date, the last date of attendance at an academically related activity as documented by the institution (34 CFR 668.22(c)). Condition: From a population of 163 students that officially or unofficially withdrew, we tested nineteen students and noted that documentation of the last date of attendance could not be provided for six students that unofficially withdrew and six students that officially withdrew. Cause: Controls are not functioning properly. Effect: Since documentation of the last date of attendance could not be provided, it could not be determined whether students that unofficially withdrew attended through the end of the period or students that officially withdrew had the correct date of last attendance. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University implement a policy to document the last date of attendance for students that unofficially withdrawal. In addition, we recommend the University maintain student-initiated withdrawal documentation for students that officially withdrawal. Management Response: The University acknowledges the deficiency in documenting the last dates of attendance for students who withdrew and has taken corrective actions to strengthen compliance with 34 CFR 668.22(c). To address this issue, the following steps have been implemented: 1)Revised Withdrawal Procedures: The University has formalized and updated its withdrawal procedures to require consistent documentation of the last date of attendance at an academically related activity for both official and unofficial withdrawals. Faculty are now required to report the last date a student participated in an academically related activity when submitting final grades or withdrawal notifications. 2) Mandatory Faculty Participation: Training will be provided to faculty and department chairs, emphasizing the importance of recording the last date of attendance for all students who cease attendance. The Registrar’s Office will incorporate this requirement into end-of-term processes and will enforce compliance before grade submission is finalized. 3) Retention of Student-Initiated Withdrawal Forms: A centralized and secure repository has been implemented to retain all student-initiated withdrawal requests. The Registrar’s Office is now responsible for maintaining this documentation and conducting periodic audits to ensure proper archiving. 4) Ongoing Monitoring: The Financial Aid and Registrar’s Offices will initiate a joint term-by-term reconciliation process to identify discrepancies in withdrawal reporting and verify the completeness of documentation. Responsible Party and contact information: Webber Registrar, Registrarmailbox@webber.edu, Pamela Denton - Financial Aid Counselor, dentonpe@webber.edu. Expected Date of Correction: 8/1/2025
The University did not have an adequate process in place to prepare and review its SEFA. Cause: The University’s internal control process for preparing the SEFA did not include review and approval of the SEFA prior to providing it to the auditor. Effect: Failure to accurately report federal expenditures on the SEFA could result in noncompliance with federal regulations. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University establish, document, and maintain effective internal controls over the preparation of the SEFA. At a minimum, an organization should be able to show documentation that the SEFA was reviewed and approved by an individual who was not directly involved with the initial preparation of the SEFA. The review process should include checking both the reported expenditures of federal awards and the assistance listing numbers reported for each grant program. Management Response: The University acknowledges the identified deficiency in the internal control process related to the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). In response, the University has implemented a formalized and documented process to ensure the SEFA is accurately prepared, thoroughly reviewed, and approved in compliance with 2 CFR 200.210(b) and 2 CFR 200.303. The corrective actions taken include: 1) Independent Review and Approval: The SEFA is now subject to a formal review and approval process by an individual who is independent of the initial preparation. This review involves verifying the accuracy of reported expenditures, confirming the proper listing of assistance numbers (CFDA numbers), and ensuring that all program titles match the federal award documentation. 2) Internal Control Documentation: The University has documented its SEFA preparation and review procedures as part of its internal control framework. This documentation includes roles, responsibilities, timelines, and sign-off requirements to provide an audit trail for compliance verification. 3) Staff Training and Cross-Departmental Coordination: Staff involved in grants accounting and financial reporting will receive targeted training on SEFA requirements. Additionally, coordination among the Financial Aid Office and Finance Office has been strengthened to ensure the complete and accurate sharing of data related to federal award expenditures.
Show full finding ▾Hide full finding ▴2024-007 – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: According to 2 CFR 200.210(b), a recipient of Federal awards is required to prepare a SEFA for the period covered by the entity’s financial statement which must include the total Federal awards expended. In addition, 2 CFR 200.303 requires non-Federal entities to, among other things, establish, document, and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Effective internal controls should include procedures to ensure expenditures are properly reported on the SEFA. In addition to providing an accurate SEFA, an organization must also be able to demonstrate that it has a system of internal control that supports the preparation of the SEFA. Condition: The University did not have an adequate process in place to prepare and review its SEFA. Cause: The University’s internal control process for preparing the SEFA did not include review and approval of the SEFA prior to providing it to the auditor. Effect: Failure to accurately report federal expenditures on the SEFA could result in noncompliance with federal regulations. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University establish, document, and maintain effective internal controls over the preparation of the SEFA. At a minimum, an organization should be able to show documentation that the SEFA was reviewed and approved by an individual who was not directly involved with the initial preparation of the SEFA. The review process should include checking both the reported expenditures of federal awards and the assistance listing numbers reported for each grant program. Management Response: The University acknowledges the identified deficiency in the internal control process related to the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). In response, the University has implemented a formalized and documented process to ensure the SEFA is accurately prepared, thoroughly reviewed, and approved in compliance with 2 CFR 200.210(b) and 2 CFR 200.303. The corrective actions taken include: 1) Independent Review and Approval: The SEFA is now subject to a formal review and approval process by an individual who is independent of the initial preparation. This review involves verifying the accuracy of reported expenditures, confirming the proper listing of assistance numbers (CFDA numbers), and ensuring that all program titles match the federal award documentation. 2) Internal Control Documentation: The University has documented its SEFA preparation and review procedures as part of its internal control framework. This documentation includes roles, responsibilities, timelines, and sign-off requirements to provide an audit trail for compliance verification. 3) Staff Training and Cross-Departmental Coordination: Staff involved in grants accounting and financial reporting will receive targeted training on SEFA requirements. Additionally, coordination among the Financial Aid Office and Finance Office has been strengthened to ensure the complete and accurate sharing of data related to federal award expenditures.
2024-007 – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: According to 2 CFR 200.210(b), a recipient of Federal awards is required to prepare a SEFA for the period covered by the entity’s financial statement which must include the total Federal awards expended. In addition, 2 CFR 200.303 requires non-Federal entities to, among other things, establish, document, and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Effective internal controls should include procedures to ensure expenditures are properly reported on the SEFA. In addition to providing an accurate SEFA, an organization must also be able to demonstrate that it has a system of internal control that supports the preparation of the SEFA. Condition: The University did not have an adequate process in place to prepare and review its SEFA. Cause: The University’s internal control process for preparing the SEFA did not include review and approval of the SEFA prior to providing it to the auditor. Effect: Failure to accurately report federal expenditures on the SEFA could result in noncompliance with federal regulations. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University establish, document, and maintain effective internal controls over the preparation of the SEFA. At a minimum, an organization should be able to show documentation that the SEFA was reviewed and approved by an individual who was not directly involved with the initial preparation of the SEFA. The review process should include checking both the reported expenditures of federal awards and the assistance listing numbers reported for each grant program. Management Response: The University acknowledges the identified deficiency in the internal control process related to the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). In response, the University has implemented a formalized and documented process to ensure the SEFA is accurately prepared, thoroughly reviewed, and approved in compliance with 2 CFR 200.210(b) and 2 CFR 200.303. The corrective actions taken include: 1) Independent Review and Approval: The SEFA is now subject to a formal review and approval process by an individual who is independent of the initial preparation. This review involves verifying the accuracy of vreported expenditures, confirming the proper listing of assistance numbers (CFDA numbers), and ensuring that all program titles match the federal award documentation. 2) Internal Control Documentation: The University has documented its SEFA preparation and review procedures as part of its internal control framework. This documentation includes roles, responsibilities, timelines, and sign-off requirements to provide an audit trail for compliance verification. 3) Staff Training and Cross-Departmental Coordination: Staff involved in grants accounting and financial reporting will receive targeted training on SEFA requirements. Additionally, coordination among the Financial Aid Office and Finance Office has been strengthened to ensure the complete and accurate sharing of data related to federal award expenditures. Responsible Party and contact information: Joshua Henry – Executive Director of Financial Aid, henryjs@webber.edu, Jennifer Mueller – Assistant Vice President of Finance, muellerjj@webber.edu. Expected Date of Correction: 8/1/2025
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
Subsequent to the audit, for those students who have been over awarded, the University refunded $1,724 to the 2022-2023 Federal Pell Grant program on behalf of student #24. In addition, for those students who had been under awarded, the University awarded and disbursed $863 in funds to student #4, and $862 in funds to student #21. The Universities will switch processing systems from two to one eliminating manual errors. Moving to the one system (Campus Anyware) will allow all departments (academics, business office, financial aid, and admissions) to have access to the same information in real time. Campus Anyware will also allow financial aid to auto package federal aid ensuing accurate calculation of Pell grant awards. This transition will be in effect for the 2024/2025 award year.
Show full finding ▾Hide full finding ▴Subsequent to the audit, for those students who have been over awarded, the University refunded $1,724 to the 2022-2023 Federal Pell Grant program on behalf of student #24. In addition, for those students who had been under awarded, the University awarded and disbursed $863 in funds to student #4, and $862 in funds to student #21. The Universities will switch processing systems from two to one eliminating manual errors. Moving to the one system (Campus Anyware) will allow all departments (academics, business office, financial aid, and admissions) to have access to the same information in real time. Campus Anyware will also allow financial aid to auto package federal aid ensuing accurate calculation of Pell grant awards. This transition will be in effect for the 2024/2025 award year.
Subsequent to the audit, for those students who had been over awarded, the Institution refunded $1,724 to the 2022-2023 Federal Pell Grant program on behalf of student #24. In addition for those students who had been under awarded, the Institution awarded and disbursed $863 in Institutuional funds to student #21. The universities will switch processing systems from two to one eliminating manual errors. Moving to the one system (Campus Anyware) will allow all departments (academics, business office, financial aid, and admissions) to have access to the same information in real time. Campus Anyware will also allow financial aid to auto package federal aid ensuring accurate calculation of Pell grant awards. This transition will be in effect for the 2024/2025 award year.
2022-001
The Universities have partnered both financial aid and academic departments to work on all return of Title IV calculations in a timely manner. The financial aid department will educate all students at the time of initial packaging on the importance of attendance and grades as it pertains to all aid. The registrar’s office will notify the financial aid office and business office of all withdrawals and/or drop by emailing the applicable form to them for the students record keeping and processing. The financial aid office will then process the R2T4 (through the Cod R2T4 calculator, no manual FA withdraw checklist needed) upon notification from the BO of any applicable student account adjustments. The student will be notified via email and funds will be returned with in the 45-day return window. Or a PWD notice will be mailed to the student or applicable loan processing. The four students will be reviewed, and aid returned if applicable.
Show full finding ▾Hide full finding ▴The Universities have partnered both financial aid and academic departments to work on all return of Title IV calculations in a timely manner. The financial aid department will educate all students at the time of initial packaging on the importance of attendance and grades as it pertains to all aid. The registrar’s office will notify the financial aid office and business office of all withdrawals and/or drop by emailing the applicable form to them for the students record keeping and processing. The financial aid office will then process the R2T4 (through the Cod R2T4 calculator, no manual FA withdraw checklist needed) upon notification from the BO of any applicable student account adjustments. The student will be notified via email and funds will be returned with in the 45-day return window. Or a PWD notice will be mailed to the student or applicable loan processing. The four students will be reviewed, and aid returned if applicable.
The universities have partnered both financial aid and academic departments to work on all return of Title IV calculations in a timely manner. The financial aid department will educate all students at the time of initial packaging on the importance of attendance and grades as it pertains to all aid. The registrar's office will notify the financial aid office and business office of all withdrawals and/or drop by emailing the applicable form to them for the students record keeping and processing. The financial aid office will than process the R2T4 (through the COD R2T4 calculator, no manual FA withdraw checklist needed) upon notification from the business office of any applicable student account adjustments. The student will be notified via email and funds will be returned within the 45-day return window. Or a PWD notice will be mailed to the student for applicable loan processing. The four students will be reviewed, and aid returned if applicable.
FAC accepted this audit on February 23, 2023 — management decision was due August 23, 2023.
Over Award of Federal Pell Grant Program Funds Cause: No cause could be determined. Effect: The students in question were not awarded properly based upon the students? eligibility. Questioned Costs: $2,067 in 2021-2022 Federal Pell Grant program funds. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed that three (3) students were incorrectly awarded Federal Pell Grant program funds based on eligibility. For student #8, the university awarded $3,248 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $2,436, resulting in an over award of $812 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,248 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,557 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $87 in 2021-2022 Federal Pell Grant program funds. For student #17, the university awarded $3,247 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $1,624, resulting in an over award of $1,623 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,247 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,634 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $58 in 2021-2022 Federal Pell Grant program funds. For student #21, the university awarded $2,086 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $812, resulting in an over award of $1,274 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $2,086 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $1,162 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $1,922 in 2021-2022 Federal Pell Grant program funds. Subsequent to the audit, the university refunded a total of $145 in 2021-2022 Federal Pell Grant program funds on behalf of student #8, and student #17. In addition, the university attempted to refund $1,922 in 2021-2022 Federal Pell Grant program funds to COD on behalf of student #21 but received an error code. The university refunded $1,922 in 2021-2022 Federal Pell Grant program funds to G5 on September 16, 2022 and submitted a support ticket to COD. The instances of noncompliance represent an error rate in the number of sampled items tested equal to 7.5% (3 of 40) from a population of 1,653 and in the dollar amount of the sampled items tested equal to 0.5% ($2,067 of $427,857) from a population of 22,831,960. This is a statistically valid sample.
Show full finding ▾Hide full finding ▴Finding 2022-001 Identification of the Federal Program: United States Department of Education Federal Pell Grant Program (84.063) Criteria: 34 CFR 690.63 Condition: Over Award of Federal Pell Grant Program Funds Cause: No cause could be determined. Effect: The students in question were not awarded properly based upon the students? eligibility. Questioned Costs: $2,067 in 2021-2022 Federal Pell Grant program funds. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed that three (3) students were incorrectly awarded Federal Pell Grant program funds based on eligibility. For student #8, the university awarded $3,248 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $2,436, resulting in an over award of $812 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,248 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,557 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $87 in 2021-2022 Federal Pell Grant program funds. For student #17, the university awarded $3,247 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $1,624, resulting in an over award of $1,623 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,247 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,634 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $58 in 2021-2022 Federal Pell Grant program funds. For student #21, the university awarded $2,086 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $812, resulting in an over award of $1,274 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $2,086 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $1,162 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $1,922 in 2021-2022 Federal Pell Grant program funds. Subsequent to the audit, the university refunded a total of $145 in 2021-2022 Federal Pell Grant program funds on behalf of student #8, and student #17. In addition, the university attempted to refund $1,922 in 2021-2022 Federal Pell Grant program funds to COD on behalf of student #21 but received an error code. The university refunded $1,922 in 2021-2022 Federal Pell Grant program funds to G5 on September 16, 2022 and submitted a support ticket to COD. The instances of noncompliance represent an error rate in the number of sampled items tested equal to 7.5% (3 of 40) from a population of 1,653 and in the dollar amount of the sampled items tested equal to 0.5% ($2,067 of $427,857) from a population of 22,831,960. This is a statistically valid sample.
A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: By November, the Vice President of Financial Aid will update the Withdrawal Checklist to include a final enrollment field to notate the number of hours enrolled. The Withdrawal Checklist will also include a checkbox to notate that all financial aid has been updated to the proper enrollment status prior to completing the R2T4 calculation.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
Failure to follow Satisfactory Academic Progress Policy Cause: No cause could be determined. Effect: Payment of Federal Title IV program funds to students who were not eligible to receive such funds. Questioned Costs: $2,000 in 2020-2021 Federal Supplemental Educational Opportunity Grant program funds, $3,959 in 2020-2021 Subsidized Federal Direct Loan program funds, $7,917 in 2020-2021 Unsubsidized Federal Direct Loan program funds, and $3,173 in 2020-2021 Federal Pell Grant program funds. Description of the Nature and Extent of the Issues Reported: Our review of forty student files disclosed two students that were paid Title IV funds without meeting the University?s Satisfactory Academic Progress (?SAP?) policy. For student #11, the University incorrectly disbursed Title IV program funds to a student placed on an academic probation status following the Fall 2020 term. As a result, student #11 was disbursed ineligible Title IV funds in the amount of $3,173 in 2020-2021 Subsidized Federal Direct Loan program funds, and $2,000 in 2020-2021 Federal Supplemental Education Opportunity Grant program funds for the Spring 2021 term. For student #12, the University incorrectly disbursed Title IV program funds to a student placed on academic probation status following the Fall 2020 term. As a result, student #12 was disbursed ineligible Title IV funds in the amount of $2,227 in 2020-2021 Subsidized Federal Direct Loan program funds, and $4,948 in 2020-2021 Unsubsidized Federal Direct Loan program funds for the Spring 2021 term. Subsequent to the audit, the University refunded $1,732 to the 2020-2021 Subsidized Federal Direct Loan program, $2,969 to the 2020-2021 Unsubsidized Federal Direct Loan program, $3,173 to the 2020-2021 Federal Pell Grant program, and $2,000 to the 2020-2021 Federal Supplemental Educational Opportunity Grant program on behalf of student #11. In addition, the University refunded $2,227 to the 2020-2021 Subsidized Federal Direct Loan program, and $4,948 to the 2020-2021 Unsubsidized Federal Direct Loan program on behalf of student #12. The instances of noncompliance represent an error rate in the number of sampled items tested equal to 5.0% (2 of 40) from a population of 1,456 and in the dollar amount of the sampled items tested equal to 4.0% ($17,049 of $421,213) from a population of $19,357,027. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendations: The University needs to review and update its policies and procedures to ensure that the University?s Satisfactory Academic Progress policy is followed for all students. Views of Responsible Officials: The University agrees with the finding and recommendation. The Financial Aid Director has added tracking columns to the SAP Report to include ?Prior Term SAP Status? to ensure proper progression by semester for all students. The Associate Financial Aid Director will also review the report to ensure accuracy each semester. The Financial Aid Director has also begun coordination with the Learning Commons Director to assist students under SAP warning and probation to provide maximum resources to return to good academic standing before the point of losing federal financial aid.
Show full finding ▾Hide full finding ▴Criteria: 34 CFR 668.16(a) and 34 CFR 668.34 Condition: Failure to follow Satisfactory Academic Progress Policy Cause: No cause could be determined. Effect: Payment of Federal Title IV program funds to students who were not eligible to receive such funds. Questioned Costs: $2,000 in 2020-2021 Federal Supplemental Educational Opportunity Grant program funds, $3,959 in 2020-2021 Subsidized Federal Direct Loan program funds, $7,917 in 2020-2021 Unsubsidized Federal Direct Loan program funds, and $3,173 in 2020-2021 Federal Pell Grant program funds. Description of the Nature and Extent of the Issues Reported: Our review of forty student files disclosed two students that were paid Title IV funds without meeting the University?s Satisfactory Academic Progress (?SAP?) policy. For student #11, the University incorrectly disbursed Title IV program funds to a student placed on an academic probation status following the Fall 2020 term. As a result, student #11 was disbursed ineligible Title IV funds in the amount of $3,173 in 2020-2021 Subsidized Federal Direct Loan program funds, and $2,000 in 2020-2021 Federal Supplemental Education Opportunity Grant program funds for the Spring 2021 term. For student #12, the University incorrectly disbursed Title IV program funds to a student placed on academic probation status following the Fall 2020 term. As a result, student #12 was disbursed ineligible Title IV funds in the amount of $2,227 in 2020-2021 Subsidized Federal Direct Loan program funds, and $4,948 in 2020-2021 Unsubsidized Federal Direct Loan program funds for the Spring 2021 term. Subsequent to the audit, the University refunded $1,732 to the 2020-2021 Subsidized Federal Direct Loan program, $2,969 to the 2020-2021 Unsubsidized Federal Direct Loan program, $3,173 to the 2020-2021 Federal Pell Grant program, and $2,000 to the 2020-2021 Federal Supplemental Educational Opportunity Grant program on behalf of student #11. In addition, the University refunded $2,227 to the 2020-2021 Subsidized Federal Direct Loan program, and $4,948 to the 2020-2021 Unsubsidized Federal Direct Loan program on behalf of student #12. The instances of noncompliance represent an error rate in the number of sampled items tested equal to 5.0% (2 of 40) from a population of 1,456 and in the dollar amount of the sampled items tested equal to 4.0% ($17,049 of $421,213) from a population of $19,357,027. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendations: The University needs to review and update its policies and procedures to ensure that the University?s Satisfactory Academic Progress policy is followed for all students. Views of Responsible Officials: The University agrees with the finding and recommendation. The Financial Aid Director has added tracking columns to the SAP Report to include ?Prior Term SAP Status? to ensure proper progression by semester for all students. The Associate Financial Aid Director will also review the report to ensure accuracy each semester. The Financial Aid Director has also begun coordination with the Learning Commons Director to assist students under SAP warning and probation to provide maximum resources to return to good academic standing before the point of losing federal financial aid.
A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: The Financial Aid Director has added tracking columns to the SAP Report to include "Prior Term SAP Status" to ensure proper progression by semester for all students. The Associate Financial Aid Director will also review the report to ensure accuracy each semester. The Financial Aid Director has also begun coordination with the Learning Commons Director to assist students under SAP warning and probation to provide maximum resources to return to good academic standing before reaching the point of losing federal financial aid.
Cash management and period of performance non-compliance. Cause: Entire advancement received for small project as specified in the approved Project Worksheet was not expended. Effect: The small project advancement was not expended in its entirety per the approved Project Worksheet. Questioned Costs: $42,132 in Federal Disaster Grants - Public Assistance program funds. Description of the Nature and Extent of the Issues Reported: Our review of all small projects disclosed that the University did not expend the entire advancement as specified for one small Project 72561/NCEM 377 as specified in the approved Project Worksheet by the extension deadline of September 14, 2021. Repeat Finding: This is not a repeat finding. Recommendation: The University needs to track its open projects to ensure that projects are being completed per the approved Project Worksheets as well as requesting project extensions timely as the need arises. Views of Responsible Officials: The University agrees with the finding and recommendation. Due to unforeseen issues, the problem escalated since the original disaster date and program development. At the time of the disaster, the extensive rain (30?+) significantly raised the local water table. On initial inspection, the Equestrian Center fields appeared to have standing water which did not recede within 30 days of the storm. For the health and safety of the horses, the water was pumped from the paddocks. Unfortunately, within days the water returned and continued to pool. Due to the specialty type of grass required for these horses; only a certain window is allowed for planting. The fields did not drain, water did not recede, and the ground became a holding pond. Additional attempts to drain the water were unsuccessful. An environmental engineer advised the University to add culverts and base to the nearby roadbed to stabilize run-off, redirect water until the water table returns to normal. This task was completed with limited success due to the high-water table. Meetings with ?spriggers? (those who plant the costal grass for horses) and veterinarians have determined the fields remain unsuitable for horses due to damage from the standing water and infestations. At this point, veterinarian and environmental specialists have suggested the fields be treated (will require a project adjustment), sprigged and abandoned for 365 days to allow the Coastal Bermuda to root. It will not be known if additional soil and/or treatments will be needed for the paddocks in question until grass is planted and observed. Because the funds were allocated for ?sprigging? they were not used in a timely manner. However, costs which were necessary to maintain the value and use of the asset were incurred and will be submitted along with a request to tweak the project language.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR Part 200, Appendix XI Compliance Supplement; CFDA 97.036 Part III. Compliance Requirement; C. Cash Management and H. Period of Performance. Condition: Cash management and period of performance non-compliance. Cause: Entire advancement received for small project as specified in the approved Project Worksheet was not expended. Effect: The small project advancement was not expended in its entirety per the approved Project Worksheet. Questioned Costs: $42,132 in Federal Disaster Grants - Public Assistance program funds. Description of the Nature and Extent of the Issues Reported: Our review of all small projects disclosed that the University did not expend the entire advancement as specified for one small Project 72561/NCEM 377 as specified in the approved Project Worksheet by the extension deadline of September 14, 2021. Repeat Finding: This is not a repeat finding. Recommendation: The University needs to track its open projects to ensure that projects are being completed per the approved Project Worksheets as well as requesting project extensions timely as the need arises. Views of Responsible Officials: The University agrees with the finding and recommendation. Due to unforeseen issues, the problem escalated since the original disaster date and program development. At the time of the disaster, the extensive rain (30?+) significantly raised the local water table. On initial inspection, the Equestrian Center fields appeared to have standing water which did not recede within 30 days of the storm. For the health and safety of the horses, the water was pumped from the paddocks. Unfortunately, within days the water returned and continued to pool. Due to the specialty type of grass required for these horses; only a certain window is allowed for planting. The fields did not drain, water did not recede, and the ground became a holding pond. Additional attempts to drain the water were unsuccessful. An environmental engineer advised the University to add culverts and base to the nearby roadbed to stabilize run-off, redirect water until the water table returns to normal. This task was completed with limited success due to the high-water table. Meetings with ?spriggers? (those who plant the costal grass for horses) and veterinarians have determined the fields remain unsuitable for horses due to damage from the standing water and infestations. At this point, veterinarian and environmental specialists have suggested the fields be treated (will require a project adjustment), sprigged and abandoned for 365 days to allow the Coastal Bermuda to root. It will not be known if additional soil and/or treatments will be needed for the paddocks in question until grass is planted and observed. Because the funds were allocated for ?sprigging? they were not used in a timely manner. However, costs which were necessary to maintain the value and use of the asset were incurred and will be submitted along with a request to tweak the project language.
A. Comments on Findings and Recommendations: We agree with the findings and recommendation. B. Actions Taken or Planned: The University will track its open projects in the accounting department to ensure projects are being completed per the approved Project Worksheets, as well as requesting timely extensions when needed. North Carolina uses the emgrants system to track projects and store documents. University staff will be given access and training to track projects on the system.
FAC accepted this audit on October 26, 2020 — management decision was due April 26, 2021.
Ineffective Internal Controls on Eligibility for Individuals Cause: No cause could be determined. Effect: An awarding error might not be prevented, or detected and corrected, on a timely basis. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed five (5) students for which the Institution did not complete the Financial Aid File Check sheet prior to disbursement. This issue is systemic. Questioned Costs: There were no questioned costs. The instances of noncompliance represent an error rate in the number of sampled items equal to 12.5% (5 of 40) from a population of 1,207 and in the dollar amount of the sampled items tested equal to 0.0% ($0 of $5,49,470) from a population of 15,418,227. This is a statistically valid sample. Repeat Finding: This is a repeat of Finding 2019-001.
Show full finding ▾Hide full finding ▴Criteria: 2CFR 200.303 Condition: Ineffective Internal Controls on Eligibility for Individuals Cause: No cause could be determined. Effect: An awarding error might not be prevented, or detected and corrected, on a timely basis. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed five (5) students for which the Institution did not complete the Financial Aid File Check sheet prior to disbursement. This issue is systemic. Questioned Costs: There were no questioned costs. The instances of noncompliance represent an error rate in the number of sampled items equal to 12.5% (5 of 40) from a population of 1,207 and in the dollar amount of the sampled items tested equal to 0.0% ($0 of $5,49,470) from a population of 15,418,227. This is a statistically valid sample. Repeat Finding: This is a repeat of Finding 2019-001.
The Institution agrees with the finding and recommendation. The Financial Aid file review policy had previously required review of all student files prior to disbursement of financial aid disbursements. It has been determined that the timing of disbursements made it difficult to adhere to this internal control procedure. Moving forward, the Financial Aid file review policy has been amended to require review of all student files within the first term of active enrollment in the award year. If a discrepancy is found after disbursement has been made, the University will make all necessary adjustments without negative financial impact on the student.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Ineffective Internal Controls on Eligibility for Individuals Cause: No cause could be determined. Effect: An awarding error might not be prevented, or detected and corrected, on a timely basis. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed twenty-two (22) students for which the Institution did not review the students? packaging during the quality check prior to disbursement. Questioned Costs: There were no questioned costs. The instances of noncompliance are not considered material as defined in the Schedule of Findings and Questioned Costs based on the error rate in the number of sample items (22 of 40) and in the questioned costs of the dollar amount of the sample items tested ($0 of $1,155,157), being less than 10%. Recommendations: The Institution should review and update its internal controls on eligibility for individuals to ensure that each student?s packaging receives a quality check prior to disbursement. Views of Responsible Officials: The Institution agrees with the finding and recommendation. The Financial Aid Director has adjusted the financial aid file review process time frame to ensure all student files are reviewed by a financial aid representative prior to disbursement of financial aid. The Director has also added a secondary review for quality check purposes. A file review checklist has been developed that is required for every financial aid file and is currently in use for the 2019-2020 award year.
Show full finding ▾Hide full finding ▴Criteria: 2CFR 200.303 Condition: Ineffective Internal Controls on Eligibility for Individuals Cause: No cause could be determined. Effect: An awarding error might not be prevented, or detected and corrected, on a timely basis. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed twenty-two (22) students for which the Institution did not review the students? packaging during the quality check prior to disbursement. Questioned Costs: There were no questioned costs. The instances of noncompliance are not considered material as defined in the Schedule of Findings and Questioned Costs based on the error rate in the number of sample items (22 of 40) and in the questioned costs of the dollar amount of the sample items tested ($0 of $1,155,157), being less than 10%. Recommendations: The Institution should review and update its internal controls on eligibility for individuals to ensure that each student?s packaging receives a quality check prior to disbursement. Views of Responsible Officials: The Institution agrees with the finding and recommendation. The Financial Aid Director has adjusted the financial aid file review process time frame to ensure all student files are reviewed by a financial aid representative prior to disbursement of financial aid. The Director has also added a secondary review for quality check purposes. A file review checklist has been developed that is required for every financial aid file and is currently in use for the 2019-2020 award year.
A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: The Financial Aid Director has adjusted the financial aid file review process time frame to ensure all student files are reviewed by a financial aid representative prior to disbursement of financial aid. The Director has also added a secondary review for quality check purposes. A file review checklist has been developed that is required for every financial aid file and is currently in use for the 2019-2020 award year.
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 5, 2016 — management decision was due June 5, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Florida →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
